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ASHISH TRADING COMPANY vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

ROHIT RANJAN AGARWAL, J.
Pet. Counsel
Pranjal Shukla
Res. Counsel
C.s.c.

Petitioner / Applicant

ASHISH TRADING COMPANY
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 6, 2022
Order No.

Writ Tax No. - 228 of 2021, 229 of 2021, 230 of 2021, 231 of 2021

Citation

2022(12) TAXREPLY 6655
Original Order
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ORDER

ORDER HON'BLE ROHIT RANJAN AGARWAL, J. Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri A.C. Tripthi, learned Standing Counsel for the State. These writ petitions have been filed assailing the order passed by the Assessing Authority reversing the ITC and the order passed by the Additional Commissioner, Grade-II in appeal dated 20.10.2020 conforming the order of Assessing Authority. The facts, in nutshell, are that petitioner is a proprietorship firm and engaged in a business of purchasing and selling of empty tin boxes. The petitioner's firm is registered with the taxing authority under Goods & Services Tax Act, 2017 (hereinafter referred as the 'Act of 2017'). The disputes relates to the assessment year 2019-20 . A show cause notice was issued to the petitioner on 09.12.2019 under Section 74 of the Act. The petitioner replied the show cause notice online. The Deputy Commissioner vide order dated 23.01.2020 rejected the reply s....

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